Fredrik Hartwig: Dr. Fredrik Hartwig works as a senior lecturer and researcher in accounting and business administration at the University of Dalarna, Sweden. He received his PhD degree in business from the Department of Business Studies at Uppsala University. His current research interests include sustainability accounting, accounting choice and auditing and assurance. Dr. Hartwig has authored and co-authored several articles in international peer-reviewed academic journals and is moreover an accounting textbook author. His latest research was published in International Journal of Disclosure and Governance. He teaches courses in accounting theory, sustainability accounting and consolidated accounting at the intermediate and advanced level, and has been honored with Best Teacher Award.